Chapter Two

Question 1

Principles for defining sustainability report content

Answer 1

Stakeholder inclusiveness

Sustainability context

Materiality

Completeness

Question 2

Principles for defining sustainability report, quality

Answer 2

Balance

Comparability

Accuracy

Timeliness

Clarity,

Verify ability

Question 3

General standard disclosures sustainability reporting (context for users)

Answer 3

Strategy and analysis – statement from the CEO on the relevance of sustainability.

Organisational profile – what the organisation does, and where it operates

Identified material, aspects and boundaries – entities covered by the report, key impacts and stakeholders affected.

Stakeholder engagement

Report profile – period and frequency

Governance – governance structures, their role in risk and stability,

Ethics, and integrity – description of the organisations, values, principles, and standards

Question 4

7 guiding Principles of Integrated reporting

Answer 4

Strategic focus and future orientated

Connectivity of information

Stakeholder responsiveness

Materiality

Conciseness - providing sufficient but not excessive info

Reliability and completeness

Consistency and comparability

Question 5

Content of integrated reports

Answer 5

Organisation, overview and external environment

Governance structure, and value creation

Business model

Impact of opportunities and risks on value creation

Strategy and resource allocation

Performance

Outlook

Basis of preparation and presentation